This publication sets out considerations for policymakers embarking
on planning and implementing a digital transformation of tax
administration. Digitalization can play a key role in helping tax
authorities lower compliance and administrative costs, collect more
revenue more efficiently, enhance transparency and service to
taxpayers, and accommodate big data flows. This report explores how
tax administrations can use technology and how risks can be
identified and reduced. It provides an assessment framework to
support policymakers as they begin the planning process and
outlines considerations for effective implementation of the tax
administration of the future.
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